Gerald J. Lobo

University of Houston - C.T. Bauer College of Business

Arthur Andersen Professor of Accounting

Houston, TX 77204-6021

United States

http://www.bauer.uh.edu/acct/acctprofile.asp?search=Gerald%20Lobo

SCHOLARLY PAPERS

87

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519

Scholarly Papers (87)

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 08 Jan 2019
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 12,402 (275)
Citation 3

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Earning management; Disclosure quality; Discretionary accruals

Disclosure Quality and Earnings Management

Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001 Last Revised: 30 Jun 2019
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa

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Disclosure quality; Earnings management

2.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,793 (1,594)
Citation 3

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audit quality, cost of equity capital, earnings management, state-owned enterprises

3.

Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence

Accounting Horizons, Vol. 20, No. 1, pp. 57-73, March 2006
Number of pages: 30 Posted: 05 Dec 2005 Last Revised: 25 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 3,065 (3,486)

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Sarbanes-Oxley Act, Conservatism, Discretionary accruals

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Number of pages: 48 Posted: 26 Dec 2000
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business
Downloads 2,401 (5,141)
Citation 1

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Loan loss provisions, signaling, income smoothing, joint tests

Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions

Contemporary Accounting Research, Forthcoming
Posted: 09 Aug 2004
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Loan loss provisions, signaling, income smoothing, joint tests

5.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,357 (5,416)
Citation 9

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Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Review of Quantitative Finance and Accounting, Vol. 20, No. 1, 2003
Number of pages: 31 Posted: 11 Dec 2001 Last Revised: 27 Feb 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 2,302 (5,517)
Citation 19

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Income smoothing; Earnings management; Bank loan loss provisions; External financing; Capitalization

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Review of Quantitative Finance and Accounting, Vol. 20, January 2003
Posted: 27 May 2003
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business

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income smoothing, earnings management, bank loan loss provisions, external financing, capitalization

7.

Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?

Journal of Accounting and Public Policy, Vol. 26, No. 4, pp. 497-522, July/August 2007
Number of pages: 37 Posted: 26 Mar 2007 Last Revised: 20 Apr 2010
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 2,223 (5,971)
Citation 1

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Corporate Governance, Information Asymmetry, Market Liquidity, Bid-Ask Spread, Depth

8.

Financial Analysts? Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Number of pages: 28 Posted: 18 Aug 1998
Samuel S. Tung and Gerald J. Lobo
affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Downloads 2,018 (7,035)
Citation 5

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Signaling Managerial Optimism Through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Number of pages: 53 Posted: 27 Mar 2001
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 1,872 (7,864)
Citation 4

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Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

Signaling Managerial Optimism through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Journal of Financial and Quantitative Analysis, Forthcoming
Posted: 15 Sep 2004
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business

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Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

10.

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Number of pages: 44 Posted: 16 Apr 2010 Last Revised: 01 Feb 2012
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 1,698 (9,420)
Citation 2

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Auditor Independence, Earnings Management, Auditor Fees, Bank Loan Loss Provision, FDICIA

11.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

Journal of Banking and Finance, Vol. 35, No. 11, 2011
Number of pages: 29 Posted: 02 Mar 2011 Last Revised: 01 Feb 2012
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 1,655 (9,792)

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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

12.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011
Anwer S. Ahmed, Jian Zhou and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,623 (10,145)
Citation 3

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Income smoothing, Earnings management, Job security

Determinants of Signaling by Banks Through Loan Loss Provisions

Number of pages: 37 Posted: 19 Jun 2003
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Information and Communications University (ICU)
Downloads 1,458 (11,809)
Citation 5

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Determinants of Signaling by Banks through Loan Loss Provisions

Journal of Business Research, Forthcoming
Posted: 04 Aug 2004
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, pp. 1-26, Winter 2010
Number of pages: 42 Posted: 14 Jan 2009 Last Revised: 29 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 732 (32,894)

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Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Number of pages: 42 Posted: 17 Jan 2009
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 648 (38,738)
Citation 4

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Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

15.

Do Analysts Under-React to Bad News and Over-React to Good News?

Number of pages: 29 Posted: 26 Dec 2000
Anwer S. Ahmed, Xiao-hu Zhang and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Chicago and University of Houston - C.T. Bauer College of Business
Downloads 1,337 (13,834)
Citation 14

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Analysts' forecasts, systematic optimism, under-reaction

Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements

Journal of Business Finance & Accounting, Volume 32, Issue 9-10, 2005
Number of pages: 32 Posted: 05 Aug 2004 Last Revised: 27 Feb 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 1,268 (14,702)
Citation 3

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Bid-ask spread, depth, information asymmetry, analyst forecast properties, analyst forecast dispersion, forecast revision volatility

Is There a Difference? the Performance Characteristics of Sri Equity Indices

Journal of Business Finance & Accounting, Vol. 32, No. 9-10, pp. 1773-1799, November 2005
Number of pages: 18 Posted: 23 Dec 2005
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 15 (569,652)
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information asymmetry, market liquidity, analyst forecast properties, earnings announcements

17.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,213 (16,077)

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Auditor reputation, Auditor expertise, Earnings Management, Earnings Benchmarks, Loan loss provisions

18.

Institutional Monitoring Through Shareholder Litigation

Journal of Financial Economics, Vol. 95, pp. 356-383, 2010
Number of pages: 66 Posted: 15 Sep 2006 Last Revised: 23 Mar 2010
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and Arizona State University (ASU) - School of Accountancy
Downloads 1,152 (17,401)
Citation 2

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Corporate governance, Institutional Investors, Monitoring, Shareholder litigation

19.

Accruals Quality and Analyst Coverage

Number of pages: 42 Posted: 15 Sep 2006
Minsup Song, Mary Harris Stanford and Gerald J. Lobo
Sogang University, Texas Christian University - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 1,122 (18,103)
Citation 2

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Analyst Forecasts, Analyst Coverage, Accruals Quality

20.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

Accounting Review, Forthcoming
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 24 Oct 2015
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,054 (19,860)
Citation 1

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National culture, Accounting Conservatism, Risk taking, Individualism, Uncertainty avoidance, Banking

21.

Growth, Managerial Reporting Behavior, and Accounting Conservatism

Number of pages: 39 Posted: 28 Feb 2008
University of Houston - C.T. Bauer College of Business, University of Houston and Rice University
Downloads 982 (22,050)
Citation 5

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conservatism, growth, managerial reporting behavior, modifed DT model

22.

CEO Compensation Mix and Analysts' Forecast Accuracy and Bias

Number of pages: 40 Posted: 06 Jan 2006
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Downloads 953 (23,052)
Citation 2

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CEO compensation, Stock options, Analysts' forecast accuracy, Analysts' forecast bias

23.

Are Changes in Public and Private Information Precision Related to Changes in Market Liquidity Around Earnings Announcements?

Number of pages: 40 Posted: 26 Jan 2005
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 943 (23,405)

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Earnings announcements, market liquidity, bid-ask spread, depth, precision of public information, precision of private information

24.

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Number of pages: 61 Posted: 19 Aug 2010 Last Revised: 17 Oct 2010
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 919 (24,319)
Citation 3

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Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks

25.

The Impact of Corporate Governance on Discretionary Accrual Changes Around the Sarbanes-Oxley Act*

Number of pages: 35 Posted: 11 Sep 2007
Wei Zhang, Jian Zhou and Gerald J. Lobo
SUNY at Albany, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 764 (31,533)

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Sarbanes Oxley Act , Corporate Governance, Earnings Management

26.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOS' Decisions

Journal of Accounting and Public Policy, Vol. 24, No. 2, pp. 153-160, 2006
Number of pages: 35 Posted: 21 Jan 2005
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 733 (33,341)

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CEO/CFO certification, firm size, quality of earnings, institutional holdings

27.

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements

The Accounting Review, Volume 88, Issue 4, 2013
Number of pages: 39 Posted: 15 May 2013 Last Revised: 01 Mar 2017
Gerald J. Lobo and Yuping Zhao
University of Houston - C.T. Bauer College of Business and University of Houston
Downloads 723 (33,993)
Citation 3

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audit effort, audit fees, financial report misstatements

28.

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

The Accounting Review, Volume 89, Issue 4, 2014
Number of pages: 52 Posted: 30 Jan 2014 Last Revised: 17 Feb 2017
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 627 (41,119)

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initial public offerings; International Financial Reporting Standards; underpricing; financial globalization

29.

Customer Concentration and Corporate Tax Avoidance

Journal of Banking and Finance, Vol. 72, 2016
Number of pages: 53 Posted: 24 Jul 2014 Last Revised: 09 Nov 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Hong Xie
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Kentucky - Von Allmen School of Accountancy
Downloads 618 (41,930)
Citation 3

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customer concentration, tax avoidance, corporate major customer, governmental major customer, political cycle

30.

Impact of Proximity to Debt Covenant Violation on Earnings Management

Review of Accounting Studies, Vol. 19, No. 1, 2014
Number of pages: 43 Posted: 01 Jan 2013 Last Revised: 17 Feb 2017
University of Toledo - College of Business Administration, University of Toledo - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 612 (42,468)
Citation 3

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Debt covenant violation, Real earnings management, Accounting earnings management, Technical default

31.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 608 (42,840)
Citation 1

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Auditor Quality; Corporate Tax Aggressiveness; Investor Protection; Litigation Risk; Audit Environment; Capital Market Pressure

32.

Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth

International Journal of Law and Management, 52 (2), 144-16, 2008
Number of pages: 47 Posted: 11 Sep 2006 Last Revised: 23 Aug 2017
Georgia Institute of Technology - Scheller College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business and University of Houston - C.T. Bauer College of Business
Downloads 567 (46,983)

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cost of equity capital, securiteis class action

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

SCU Leavey School of Business Research Paper No. 11-04
Number of pages: 36 Posted: 18 Jan 2011 Last Revised: 08 Mar 2011
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University
Downloads 479 (57,505)

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Journal of Banking and Finance, Vol.35, No. 8, pp. 2158-2168, 2011
Posted: 08 Apr 2011 Last Revised: 01 Feb 2012
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

34.

Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity

Number of pages: 45 Posted: 01 Apr 2015
Tony Kang, Gerald J. Lobo and Michael Wolfe
University of Nebraska - Lincoln, University of Houston - C.T. Bauer College of Business and Virginia Tech
Downloads 422 (67,837)
Citation 1

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Conservatism, Debt Maturity, Firm Growth, External Financing

35.

The Effect of a Prolonged Bull Market on the Market Response to Stock Distributions

Number of pages: 31 Posted: 11 Aug 2007
Dean Crawford, Diana R. Franz and Gerald J. Lobo
Le Moyne College - Department of Accounting, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 414 (69,442)

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stock splits, stock dividends, signaling, bull market

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Volume 32, 2013, Singapore Management University School of Accountancy Research Paper No. 4
Number of pages: 33 Posted: 11 Oct 2012 Last Revised: 17 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 303 (98,617)

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IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Number of pages: 32 Posted: 28 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 26 (499,667)

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IAS 39, Reclassification, Analyst Forecast Properties

37.

National Culture and Internal Control Material Weaknesses Around the World

Journal of Accounting, Auditing and Finance, Vol. 31(1), 2016
Number of pages: 41 Posted: 01 Sep 2014 Last Revised: 01 Mar 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, Northwest University and University of Hawaii at Manoa
Downloads 323 (92,455)

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national culture, individualism, uncertainty avoidance, power distance, internal control material weakness

38.

The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests

Contemporary Accounting Research, Volume 34, Issue 1, pp.118-153, 2017
Number of pages: 53 Posted: 01 Sep 2015 Last Revised: 01 Jul 2019
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, University of Houston and University Paris-Dauphine - DRM Finance
Downloads 320 (93,393)
Citation 3

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Joint Audits, Audit Quality, Auditor Independence, Impairment Testing, Conservatism

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Number of pages: 45 Posted: 01 Jul 2017 Last Revised: 01 Jun 2018
Gerald J. Lobo, Michael J. Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of Houston - Bauer College of Business and Texas A&M University - Department of Accounting
Downloads 312 (95,520)
Citation 2

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Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Review of Accounting Studies, Forthcoming, Mays Business School Research Paper No. 3184986
Posted: 12 Jun 2018
Gerald J. Lobo, Michael J. Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of Houston - Bauer College of Business and Texas A&M University - Department of Accounting

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Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

40.

Effects of International Institutional Factors on Earnings Quality of Banks

Journal of Banking and Finance, Vol. 39, No. 2, 2014, Singapore Management University School of Accountancy Research Paper No. 2015-19
Number of pages: 53 Posted: 06 Nov 2013 Last Revised: 14 Jan 2015
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 298 (100,952)
Citation 2

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International institutional factors, Earnings quality, Bank loan loss provisions, Bank loan charge-offs

41.

Religiosity and Earnings Management: International Evidence from the Banking Industry

Journal of Business Ethics, Vol. 132(2), 2015
Number of pages: 53 Posted: 26 Mar 2014 Last Revised: 16 Feb 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Kentucky
Downloads 296 (101,721)

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Religion, Ethics, Morality, Earnings management, Earnings benchmarks, Loan loss provisions

42.

Is More Always Better? Disclosures in the Expanded Audit Report and Their Impact on Loan Contracting

Number of pages: 71 Posted: 08 Aug 2018 Last Revised: 05 Apr 2019
University of Groningen, University of Groningen, University of Houston - C.T. Bauer College of Business, University of Groningen - Faculty of Economics and Business and University of Groningen
Downloads 281 (107,551)
Citation 1

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audit risk disclosure, expanded audit report, ISA 700, syndicated loans, UK

43.

The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China

Number of pages: 42 Posted: 06 Feb 2018 Last Revised: 21 Nov 2018
National Chengchi University (NCCU) - Department of Accounting, University of Saskatchewan- Edwards School of Business, University of Houston - C.T. Bauer College of Business and California State University, Sacramento - Department of Accounting
Downloads 278 (108,798)

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PCAOB registration, PCAOB inspection, audit quality, audit fees

44.

Impact of FDICIA Internal Controls on Bank Risk Taking

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 36 Posted: 05 Sep 2013 Last Revised: 14 Nov 2013
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 269 (112,671)

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FDICIA, Internal Controls, Bank Risk Taking, Bank Failure, Bank Troubles

45.

Conditional Conservatism and Debt Versus Equity Financing

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-51
Number of pages: 46 Posted: 10 Apr 2016
Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 259 (117,650)
Citation 1

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conditional conservatism, financing policy, cost of equity, cost of debt, information asymmetry

46.

Loan Collateral and Financial Reporting Conservatism: Chinese Evidence

Journal of Banking and Finance, Vol. 37, No.12, pp. 4989–5006, December 2013
Number of pages: 58 Posted: 04 Sep 2013 Last Revised: 18 Dec 2013
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 216 (140,507)

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Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility

47.

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 58 Posted: 17 Apr 2017
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 210 (144,244)

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Related party transactions; audit risk; audit opinion; restatements

48.

Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Number of pages: 33 Posted: 26 Dec 2015
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 180 (166,281)

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Loan Loss Allowance, Risk Taking, Financial Crisis, Earnings Management, Expected Loss Model

49.

Material Weakness in Internal Controls and Stock Price Crash Risk

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 42 Posted: 07 Apr 2017
Gerald J. Lobo, Chong Wang, Xiaoou Yu and Yuping Zhao
University of Houston - C.T. Bauer College of Business, University of Kentucky, Xiamen University - Institute for Financial and Accounting Studies and University of Houston
Downloads 169 (175,842)

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internal controls, material weakness, financial reporting precision, stock price crash risk

50.

Accounting Quality, Liquidity Risk, and Post-Earnings-Announcement Drift

Contemporary Accounting Research, Vol. 34, No. 3, pp. 1649-1680, 2017
Number of pages: 49 Posted: 19 Jul 2017 Last Revised: 01 Jul 2019
Jeff Zeyun Chen, Gerald J. Lobo and Joseph Zhang
Texas Christian University, University of Houston - C.T. Bauer College of Business and University of Memphis
Downloads 164 (180,382)

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Earnings-Announcement Drift, Accounting Quality, Stock Liquidity, Liquidity Risk

51.

Societal Trust and Corporate Tax Avoidance

Review of Accounting Studies, Volume 23, Issue 4, pp. 1588-1628.
Number of pages: 56 Posted: 24 Jul 2018 Last Revised: 01 Jul 2019
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 158 (186,250)

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Societal Trust; Tax Avoidance, Tax evasion, Legal institutions, Capital market pressure

52.

Financial Statement Readability and Tax Aggressiveness

Number of pages: 45 Posted: 29 Oct 2018
Catholic University of Lille - IESEG School of Management, The University of Adelaide, Monash University and University of Houston - C.T. Bauer College of Business
Downloads 156 (188,192)

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Annual Report Readability, Tax Panning, IRS Attention

53.

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

Journal of Business Ethics, Vol. 150, No. 3, 2018, Singapore Management University School of Accountancy Research Paper No. 2016-54
Number of pages: 53 Posted: 06 Apr 2016 Last Revised: 03 Jul 2018
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 151 (193,434)
Citation 1

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Tax Aggressiveness, Tax Systems, Media Independence, CSR, Business Ethics

54.

Do Banks Price Independent Directors’ Attention?

Journal of Financial and Quantitative Analysis (JFQA), Vol. 53, No. #4, 2018
Number of pages: 42 Posted: 15 Feb 2017 Last Revised: 10 Nov 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Hawaii at Manoa
Downloads 137 (209,315)

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Multiple Directorships, Directors' Attention, Cost of Borrowing, Bank Loan Contracting

55.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from U.S. Private Banks

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 41 Posted: 03 Sep 2013 Last Revised: 05 Oct 2014
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 132 (215,697)

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FDICIA, Internal Controls, Bank Failure, Bank Financial Trouble, Audit Quality

56.

Does Financial Reporting Conservatism Mitigate Underinvestment?

Journal of Accounting, Auditing and Finance, Volume 34, Issue 2, pp. 258-283, 2019
Number of pages: 39 Posted: 26 Jun 2017 Last Revised: 01 Jul 2019
Hyun A. Hong, Yongtae Kim and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business
Downloads 122 (231,862)

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Financial Reporting Conservatism, Underinvestment, Cash Flow Volatility, Agency Conflicts, Information Asymmetry

57.

Accounting and Economic Consequences of CEO Paycuts

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 55 Posted: 02 Mar 2018
University of Houston - C.T. Bauer College of Business, Indian School of Business (ISB), Hyderabad and Northwestern University - Kellogg School of Management
Downloads 119 (233,318)

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58.

Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities

Number of pages: 36 Posted: 03 Jun 2017
Sung Gon Chung, Gerald J. Lobo and Kevin Ow Yong
Wayne State University, University of Houston - C.T. Bauer College of Business and Peking University
Downloads 119 (233,318)
Citation 2

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Fair Value Accounting, FAS 159 Liability Gains and Losses, Value Relevance, Market

59.

Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress

Journal of Intrernational Accounting Research, Vol. 16, No. 2, 2017
Number of pages: 56 Posted: 21 Apr 2017 Last Revised: 16 Jul 2018
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 118 (234,833)

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Informal institutions; Accounting-based risk measures; Trust; Religion; Media; Bank failure; Bank financial trouble; Financial crisis

60.

Loan Sales and Borrowers' Accounting Conservatism

Number of pages: 53 Posted: 02 Jan 2014 Last Revised: 01 Mar 2017
Saiying Deng, Yutao Li, Gerald J. Lobo and Pei Shao
Southern Illinois University at Carbondale, University of Lethbridge, University of Houston - C.T. Bauer College of Business and University of Lethbridge
Downloads 117 (236,259)
Citation 1

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Loan Sales; Accounting Conservatism; Monitoring Incentives

61.

Public Re-Release of Going-Concern Opinions and Market Reaction

Accounting and Business Research, Vol. 47, No. 3, 2017
Number of pages: 56 Posted: 01 Nov 2016 Last Revised: 01 Aug 2017
Sarfraz Khan, Gerald J. Lobo and Emeka T. Nwaeze
University of Louisiana at Lafayette, University of Houston - C.T. Bauer College of Business and University of Texas - San Antonio
Downloads 116 (237,767)

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Going-Concern Opinion, News-Media, Press-Release, Trade Sizes, Market-Reaction

Managerial Ownership and Financial Analysts’ Information Environment

Number of pages: 54 Posted: 20 May 2013 Last Revised: 19 Oct 2013
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 113 (243,426)

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Managerial Ownership, Information Environment, Incentive Alignment, Information Precision

Managerial Ownership and Financial Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 328-362, 2014
Number of pages: 35 Posted: 11 Apr 2014
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
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managerial ownership, information environment, incentive alignment, information precision

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Forthcoming
Number of pages: 52 Posted: 24 Nov 2015
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 109 (249,870)

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Credit rating agencies, Business cycles, Financial market cycles, Investor reaction, Credit rating quality

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Vol. 53, Issue 1, pp. 59-93, 2017
Number of pages: 35 Posted: 09 Mar 2017
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 2 (666,990)
Citation 2
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Business cycles, Credit rating agencies, Financial market cycles, Investor reaction

Who Benefits from IFRS Convergence in China?

Rotman School of Management Working Paper No. 2990919
Number of pages: 44 Posted: 22 Jun 2017
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Downloads 106 (254,876)

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International Financial Reporting Standards, Convergence, Market reaction, Value relevance, Capital demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume34, Issue 1, pp. 99-124, 2019
Posted: 30 Jan 2017 Last Revised: 05 Jul 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Y. Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market Reaction; Value Relevance; Capital Demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume 34, Issue1, pp. 99-124, 2018
Posted: 30 Jun 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market reaction; Value relevance; Capital demand

65.

Religiosity and Risk-Taking in International Banking

Journal of Behavioral and Experimental Finance, Volume 7, 2015
Number of pages: 46 Posted: 22 Jun 2015 Last Revised: 01 Mar 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and Otterbein College - Department of Business, Accounting & Economics
Downloads 103 (258,535)

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Religion, Risk-Taking, Banking, Financial Crisis, Financial Trouble

66.

David versus Goliath: Audit Service Differentiation and Audit Quality in UK Private Firms

Number of pages: 55 Posted: 29 Jan 2018 Last Revised: 30 Jun 2019
Jeff Zeyun Chen, Anastasios Elemes and Gerald J. Lobo
Texas Christian University, ESSEC Business School and University of Houston - C.T. Bauer College of Business
Downloads 92 (278,425)
Citation 1

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Big 4, private firms, financial reporting quality, tax planning

67.

Social Capital and Bank Stability

Journal of Financial Stability, 2017, Vol. 32, pp. 99-114
Number of pages: 55 Posted: 30 Jan 2017 Last Revised: 01 Jul 2019
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 91 (280,336)

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Bank Stability; Social Capital; Financial Crisis; Bank Failure; Bank Trouble

68.

Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?

Number of pages: 54 Posted: 26 Jun 2019
Texas Christian University, National Defense University, National Chengchi University and University of Houston - C.T. Bauer College of Business
Downloads 74 (317,714)

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individual auditor style, earnings comparability, auditor demographic characteristics, teamwork experience

69.

Do Lenders Price Tax Risk in the Debt Contract?

Number of pages: 47 Posted: 06 Dec 2018
Zawadi Lemayian, Gerald J. Lobo and Arpita Shroff
Washington University in St. Louis, University of Houston - C.T. Bauer College of Business and Texas A&M University - Corpus Christi
Downloads 72 (322,561)

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tax risk, cost of bank loans

70.

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-Sale Securities?

European Accounting Review, Forthcoming, HEC Paris Research Paper No. ACC-2019-1326
Number of pages: 51 Posted: 03 Jan 2019 Last Revised: 24 Jan 2019
Romain Boulland, Gerald J. Lobo and Luc Paugam
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 46 (400,177)

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other comprehensive income, available-for-sale securities gains and losses, investor reaction, investor attention, analyst reaction

71.

Share Repurchases and Accounting Conservatism

Number of pages: 56 Posted: 22 Jan 2019
Gerald J. Lobo, Ashok Robin and Kean Wu
University of Houston - C.T. Bauer College of Business, Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business and Rochester Institute of Technology
Downloads 27 (480,068)

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Share repurchase, Accounting conservatism, Agency problem, Corporate governance

72.

Social Trust and Auditor Reporting Conservatism

Journal of Business Ethics, Forthcoming
Number of pages: 61 Posted: 14 Apr 2015 Last Revised: 28 Jan 2018
Deqiu Chen, Li Li, Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics (UIBE) - Business School, University of International Business and Economics (UIBE), University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Downloads 25 (490,852)

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Auditor reporting conservatism, Geographic proximity, Monitoring, Personnel rotation, Social trust, Trust contagion

73.

Deferred Cash Compensation and Risk-Taking: Evidence From the Chinese Banking Industry

Pacific-Basin Finance Journal, Vol. 53, 2019
Number of pages: 39 Posted: 25 Jan 2019
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-Sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-Sen University (SYSU)
Downloads 21 (513,571)

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Deferred Executive Compensation; Bank Risk-Taking; Compensation Regulation; Multi-Period Agency

74.

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 73 Posted: 20 Aug 2019
ESSEC Business School - Department of Accounting and Management Control, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department
Downloads 13 (560,521)

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

75.

Determinants and Accounting Consequences of Forming a Governance Committee: Evidence from the United States

Corporate Governance: An International Review, Vol. 17, Issue 6, pp. 710-727, November 2009
Number of pages: 18 Posted: 17 Nov 2009
Henry He Huang, Gerald J. Lobo and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 3 (626,678)
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76.

Mandatory Adoption of International Financial Reporting Standards and Earnings Management: Evidence from China

Number of pages: 43 Posted: 16 Jan 2014
Zining Li, Qiliang Liu, Gerald J. Lobo and Le Luo
Loyola Marymount University - College of Business Administration, Wuhan University - School of Economics and Management, University of Houston - C.T. Bauer College of Business and School of Management, Huazhong University of Science and Technology
Downloads 2 (636,577)

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International Financial Reporting Standards, Earnings Management, China

77.

Does CEO/CFO Certification of Financial Statements Constrain Earnings Management in Financial Reporting? Evidence from Canadian Companies *

Number of pages: 42 Posted: 13 Sep 2004 Last Revised: 30 Jun 2019
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 2 (636,577)

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CEO/CFO certification, earnings management, Sarbanes-Oxley Act, Canadian companies

78.

Discretion in Bank Loan Loss Allowance, Risk Taking and Earnings Management

Accounting & Finance, Vol. 58, Issue 1, pp. 171-193, 2018
Number of pages: 23 Posted: 28 Mar 2018
McMaster University - Michael G. DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
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Loan loss allowance, Risk taking, Financial crisis, Earnings management, Expected loss model

79.

Attention Please: Does Audit Committee Directors’ Unequal Allocation of Attention to Multiple Directorships Affect Firms’ Earnings Management?

Posted: 06 Dec 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, The Hong Kong Polytechnic University and University of Hawaii at Manoa

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multiple directorships, audit committees, earnings management

80.

Religiosity and the Cost of Debt

Journal of Banking and Finance, Vol. 70, No. September, 2016
Posted: 04 Dec 2018
Hanwen Chen, Henry He Huang, Gerald J. Lobo and Chong Wang
University of International Business and Economics, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and The Hong Kong Polytechnic University

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81.

Is the Mispricing of Bank Earnings Related to Financial Regulation Uncertainty?

Posted: 09 Nov 2018 Last Revised: 16 May 2019
University of Bristol - School of Economics, Finance and Management, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and Fudan University - School of Management

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Financial regulation uncertainty; market information efficiency; bank post-earnings-announcement drift; investor opinion divergence; rational attention

82.

Does SEC FRR No. 48 Disclosure Communicate Risk Management Effectiveness?

Posted: 16 Feb 2018
Gerald J. Lobo, Wei Siqueira, Kinsun Tam and Jian Zhou
University of Houston - C.T. Bauer College of Business, SUNY University at Albany, SUNY University at Albany and University of Hawaii at Manoa

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disclosure, managerial decision, risk management, real effects, signaling

83.

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2113381
Posted: 21 Jul 2012
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, University of Maryland - Robert H. Smith School of Business and Rice University

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SFAS 133, Income smoothing, Hedging, Derivatives, Loan loss provisions

84.

Implications of Analyst Forecasts at the Time of Earnings Announcements for Market Reactions to Earnings Announcements

Posted: 30 Aug 2011
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting

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earnings announcement, analyst forecast, forecast timing, stock price reaction, trading volume

85.

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Posted: 28 Oct 2010 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business

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Risk Relevance, Derivatives, SFAS 133, Bond Spread

86.

Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?

Journal of Banking and Finance, Vol. 33, No. 6, 2009
Posted: 22 Feb 2010
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business

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Auditor reputation, Auditor Expertise, Audit Quality, Loan Loss Provision, Market Valuation, Signaling

87.

Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Review of Quantitative Finance and Accounting, Vol. 15, No. 2, pp. 137-151, August 2000
Posted: 12 Aug 2004 Last Revised: 27 Feb 2017
Gerald J. Lobo and Samuel S. Tung
University of Houston - C.T. Bauer College of Business and affiliation not provided to SSRN

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Other Papers (1)

Total Downloads: 182
1.

The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings

Number of pages: 59 Posted: 31 May 2014 Last Revised: 16 Feb 2017
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting
Downloads 182 (531,304)

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earnings response coefficient; reinforcing analyst forecast revisions; contradicting analyst forecast revisions; piggyback hypothesis